Bedrift M - Kaupanger
- Mgdesign
- Magne Selseng
- Me Syr AS
- Marita Orrestad
- Morten Timberlid
- Maskinsenteret Vestland AS
- Margit Straume Dødsbo
- Marlene Riksvold Horge
- Montér Andersen Kaupanger
- Marcus Fredheim Holding AS
- Mesta AS Elektro Sogndal
- Martin B Borlaug Holding AS
- Ml Performance Marius Longberg
- Musea i Sogn og Fjordane Sogn Folkemuseum